How to Work with Profit Tax Accounting and Reporting · To specify additional profit tax report information, ... with Profit Tax Accounting and Reporting Business One. ... to Work

How-To Guide

SAP Business One 9.0

Document Version: 1.0 – 2012-10-30

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How to Work with Profit Tax Accounting and Reporting Country: Russia

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© 2012 SAP AG. All rights reserved.

How to Work with Profit Tax Accounting and Reporting

Introduction

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Introduction

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© 2012 SAP AG. All rights reserved. 3

Table of Contents

1 Introduction ................................................................................................................................................... 4

2 Initial Settings for Profit Tax Report Accounting and Reporting ............................................................ 5 2.1 Enabling Profit Tax Accounting and Reporting ..................................................................................................... 5 2.2 Defining the Path to Where XML Files Are Saved ................................................................................................. 7 2.3 Defining Authorizations for Profit Tax Accounting and Reporting ...................................................................... 7 2.4 Setting Profit Tax Definitions .................................................................................................................................. 8

2.4.1 Importing Codes from a Microsoft Excel File ...................................................................................... 10

3 Running Profit Tax Reports......................................................................................................................... 12 3.1 Generating Profit Tax Reports .............................................................................................................................. 12 3.2 Retrieving Profit Tax Reports................................................................................................................................ 14

4 Important Information for Working with the Mapping File in the Electronic File Manager ............... 18 4.1 Target and Source Documents ............................................................................................................................ 18 4.2 Recommendations for Naming Elements ........................................................................................................... 18 4.3 Multiple Occurrences of Target Elements ........................................................................................................... 19

4.3.1 Case Studies: Multiple Occurrences of One Target Element ............................................................ 19

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Introduction

1 Introduction

Profit tax in Russia is calculated on the basis of taxable amounts of profit classified by the type of business activity

and deductibles as defined in Chapter 25 of the Tax Code of the Russian Federation. Profit tax, deferred tax

liabilities and assets, as well as constant tax liabilities and assets according to RAS 18/02 must be recorded to

specific G/L accounts.

In SAP Business One, you can do both profit tax accounting and reporting.

Initial settings for profit tax accounting and reporting include the following:

1. Enabling profit tax accounting and reporting

2. Defining authorizations

3. Setting profit tax definitions

Working with the tax report includes the following:

1. Profit tax report generation

You can create an original profit tax report for a desired period and later update it and save as an adjustment

or replacement, depending on the updates you make.

2. Profit tax report retrieval

You can retrieve any saved profit tax report and create a journal voucher which you can then record as a

journal entry. You can choose a specific report or accumulate all the reports since the beginning of the year

and export them into an XML file, which you can then submit to the tax authorities.


Initial Settings for Profit Tax Report Accounting and Reporting

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2 Initial Settings for Profit Tax Report Accounting and Reporting

2.1 Enabling Profit Tax Accounting and Reporting

The profit tax accounting and reporting functionality is not enabled by default.

Procedure

To enable the functionality, do the following:

1. From the SAP Business One Main Menu, choose Administration → System Initialization → Company Details →

Accounting Data tab.

2. Select the Extended Tax Reporting checkbox. A system message appears, informing you about the

functionality enablement. Choose Yes.

Note

You can disable the functionality at any time by deselecting this checkbox.

3. In the Period Type for Report Generation field, from the dropdown list, select the period type for which you

want to generate a profit tax report:

o Year

o Quarter

o Month

o Period

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Recommendation

You should not change this setting once you have defined it.

4. To specify additional profit tax report information, choose (Browse).

The Additional Tax Report Information window appears.

Define the fields as explained in the table below:

Field Description/Activity

Tax Authority

Code

Define the tax authority code to which you submit your profit tax reports.

Place of

Submission

Select the code of the tax authority place to which you submit your profit tax reports.

Organization

Name

The system uses the organization name from the Company Details window. If needed, you

can modify it here.

Economic

Activity Code as

per OKVED

Classifier

Define the OKVED code as registered with the Federal State Statistics Service.

Taxpayer

Attribute (Code)

Select the appropriate taxpayer attribute.

Code as per

OKATO

Define the OKATO code as registered with the Federal State Statics Service.

Depreciation

method

Select the desired depreciation method.

Budget

Classification

Codes

Define the following specific budget classification codes as issued by the Federal

Treasury of Russia:

Federal

Russian Federation

Indication of the

Person Signing

the Document

Select the appropriate option.

Surname Enter the surname of the relevant person.

Name Enter the given name of the relevant person.

5. Choose OK.

6. On the Accounting Data tab, choose the Update button.



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2.2 Defining the Path to Where XML Files Are Saved

To create electronic files of profit tax reports, you need to define the path to where profit tax reports are saved in

XML format.

Procedure

1. From the SAP Business One Main Menu, choose Administration → System Initialization → General Settings →

Path tab.

2. In the XML File Folder field, select a directory for storing the files. Choose OK.

3. On the Path tab, choose the Update button.

2.3 Defining Authorizations for Profit Tax Accounting and Reporting

If you do not want the information on profit tax to be available to all employees, you can set authorizations to

specific users for the following activities:

Setting profit tax definitions

Generating profit tax reports

Retrieving profit tax reports

Prerequisite

You have enabled the profit tax accounting and reporting functionality as described in Enabling Profit Tax

Accounting and Reporting.

Procedure

From the SAP Business One Main Menu, choose Administration → System Administration → Authorizations →

General Authorizations. The left side of the window displays a list of all users defined in the company. Select

the desired user from the list.

4. To assign authorization for the Profit Tax Reporting Definitions window, from the right side of the window,

choose Administration → Setup → Financials → Tax → Profit Tax Report Definitions. In the Authorization

column, select the desired level of authorization.

5. To assign authorization for profit tax generation and retrieval, choose Financials → Financial Reports →

Accounting → Tax. In the Authorization column, select the desired level of authorization for Profit Tax Report

Generation and Profit Tax Report Retrieval.

6. Choose the OK button.

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2.4 Setting Profit Tax Definitions

Due to legal requirements in Russia, various types of business activities and deductibles need to be classified

separately in the report. In SAP Business One, this classification is achieved through profit tax boxes - each box is

set up to calculate profit tax for a specific business activity or a deductible. There are a few hundreds profit tax

boxes; however, depending on the scope of your business, you might not need to use all of them. You can use the

default template, modify it, import and use all existing box codes, as well as create your own template.

Prerequisite



Procedure

1. From the SAP Business One Main Menu, choose Administration → Setup → Financials → Tax → Profit Tax

Report Definitions.

2. In the Effective From field, define the date from which you wish the definitions to be effective (Define New) or

use the default template (01.01.1900). You can define different settings for different periods.

3. Select the declaration format (mapping file) in the Declaration Format field.

Note

If this field is not defined, you will not be able to create an electronic file of the report.

4. View or define fields in the following columns:



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Column Description/Activity

# The visual order of the profit tax boxes

Code Represents a unique profit tax box that calculates profit tax for a specific business activity

or a deductible.

Note

If you define the code the same as the element tag of the XSD file, it is automatically

mapped to the XSD scheme. For more information, see Important Information for

Working with the Mapping File in the Electronic File Manager.

Name The box name

Type Determines the type of the box. You can choose one of the following types:

Account

If you define the type of a box as Account, you need to select one or more appropriate

specific accounts, as well as one or more contra (corresponding) accounts, if needed,

for this profit tax box.

To select the accounts, do the following:

1. Double click the line number (#). A window with a list of accounts appears.

2. In the Select column, select the checkbox for a desired account. If needed, in the

relevant Contra Accounts column, define one or more contra (offsetting) accounts.

Recommendation

If you wish to add a group of contra accounts which share the same initial code

numbers, in the Contra Accounts column, enter the initial numbers followed by an

asterisk (*).

For example, if you enter 40*, all the account codes starting with number 40 are

added.

3. Select the Update button.

Formula

You can set a formula for mathematical operations with profit tax boxes. Use

[BoxCode] to denote the box in the syntax.

Manual Input

Select this type if you need to define a specific value that is not possible to define within

other types. If you define it as a numeric value, you can use it in a formula.

Manual Text Input

Select this if you want to enter specific text for the box.

Single Choice

You can define a limited set of specific values that are not possible to define within other

types. To define the values for choice, double click the line. You can set the default value

to be used in the report generation. You can also use this box in a formula, in which case

the numeric value will be used as a number in the formula.

Position in

Report

Define the position number of this box code in the profit tax declaration template.

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Column Description/Activity

Debit/Credit This column is enabled for the Account type box code only. You can define here which

transactions to display in the report.

Formula

Syntax

This column is enabled for the Formula type box only. Define the formula.

Sort Order Define the order of the lines by number.

Absolute Value Select this checkbox if the result of the box should be displayed as a positive number in the

report.

Post-To

Account

Define the account to be used for profit tax accounting needs. Profit tax, deferred tax

liabilities and assets, and constant tax liabilities and assets are recorded to this account.

Note

For profit tax accounting purposes, both Post-To and Post-To Offset accounts must

be defined. If you do not define both accounts, then profit tax, deferred tax liabilities

and assets, as well as constant tax liabilities and assets cannot be recorded.

Post-To Offset

Account

Define the offset account to be used for profit tax accounting needs.

5. Choose the Update button.

2.4.1 Importing Codes from a Microsoft Excel File

If you wish to use all existing box codes, you can import them into the Profit Tax Report Definitions window.

To get all the profit tax box codes from the database, use the following SQL script:

select t0.BoxCode, t0.BoxName,

'BoxType' = case when t0.Boxtype = 'A' then 'Account'

when t0.Boxtype = 'S' then 'Choose Value'

when t0.Boxtype = 'F' then 'Formula'

when t0.Boxtype = 'T' then 'Text Input'

Else 'Manual value'

End,

'Side' = case when t0.DbtCrdt = 'B' then 'Debit/Credit'

when t0.dbtcrdt = 'C' then 'Credit'

Else 'Debit'

end,

t0.Formula,t2.account,t4.contraact, t3.value, t3.descr, t0.account, t0.offsetact from

OBoX t0

left join box2 t2 on t0.boxcode = t2.boxcode and t0.effecdate = t2.effecdate

left join box3 t3 on t0.boxcode = t3.boxcode and t0.effecdate = t3.effecdate



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left join box4 t4 on t0.boxcode = t4.boxcode and t2.account = t4.account and

t0.effecdate = t4.effecdate

where

t0.reporttype = 'S'

--- and t0.effecdate = [%Effective_Date]

order by t0.sortorder

For information on how to import data from and export them to a Microsoft Excel file, see the online help for SAP

Business One.

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Running Profit Tax Reports

3 Running Profit Tax Reports

When you run the profit tax report for a certain period for the first time, you can select the transactions you wish

to include in the report and save it as the original one. Later, you can include or exclude certain transactions by

creating an adjustment of the report. If you need to add transactions for the same period, which were recorded

after the original report (or adjustment) was created, you can create a replacement.

3.1 Generating Profit Tax Reports

Prerequisites



You have set the profit tax reporting definitions as described in Setting Profit Tax Definitions.

Procedure

1. To generate the profit tax report, from the SAP Business One Main Menu, choose Reports → Financials →

Accounting → Tax → Profit Tax Report Generation. The Profit Tax Report Generation - Selection Criteria

window appears.

2. In the dropdown list of the Tax Declaration Type field, you can select one of the following:

Original

Select this if you are creating a report for a specific period for the first time.

Adjustment

Select this if you have already generated a report for a specific period, but you wish to add or remove some of

the transactions from the report.

Replacement

Select this if you have generated a report for a specific period, but later you have recorded additional

transactions for the same period and you wish to include them in the report.



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Note

Once you save a replacement of a report, you can no longer retrieve the original or any adjustment of the

original report.

3. Define the Tax Declaration Name fields. The system lists available options depending on the profit tax

accounting and reporting activities you have performed before.

Example

In the window shown above, the user wants to generate an original report. The available options are:

o 2012

This option is available because the user has not yet generated all the reports for the current year.

o 2nd, 3rd and 4th Quarter

In the initial settings, the user selected Quarter as the period type for report generation. Therefore, only

quarters are available for the report generation name. Since the user has already generated profit tax

reports for the first quarter, the dropdown menu lists the remaining options.

4. In the Date field, choose whether you want the report to consider the posting date or the document date of the

transactions. In the From and To fields, select the date range according to which you want transactions to be

included in the report.

5. To generate the report, choose the OK button.

The Profit Tax Report Generation window appears.

To expand the rows and see all listed transactions, choose the Expand button.

6. View or define the following columns:

(The self-explanatory columns are not described in this table.)

Columns Activity/Description

Selected Select this checkbox to include specific transactions in the report. To select all box

codes, double-click the column header.

Approved If you have generated an original report, the fields in this column are deselected.

If you have generated an adjustment, the checkboxes of transactions that have been

included in the original report are selected.

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Columns Activity/Description

Formula The formula you have defined in the Profit Tax Definitions window appears. You

cannot modify this field.

Component Code Displays the component of the formula.

Tax Code / Acc.

Name

If you have defined this profit tax box as type Account, the field displays the relevant

account for which transactions are listed.

Amount Displays the amount being reported.

Offset Account If you have defined this field as type Account, it displays the relevant offset account

for which transactions are listed.

Specific Code Value Displays the code value you have defined in the Profit Tax Definitions window. If you

do not wish to have the default value in this field, you can modify it.

Text Data Appears only with boxes of type Manual Text Input. You can enter text.

Post-To Account Displays the account to which profit tax, deferred tax liabilities and assets, and

constant tax liabilities and assets will be recorded.

Post-to Offset

Account

Displays the offset account for the Post-To account.

Remarks Remarks from a journal entry line are automatically copied to this field.

7. If you have modified one or more columns, choose the Recalculate button to update the report.

8. To save the selected transactions, choose the Add button. In the System Message window, choose Yes.

9. To save the report, choose OK.

3.2 Retrieving Profit Tax Reports

Profit tax retrieval is used for the following purposes:

To create a journal voucher for a saved report

To create an electronic file for the profit tax report

Prerequisites

You have defined the XML file folder as described in Defining the Path to Where XML Files Are Saved.

You have generated and saved a report as described in Generating Profit Tax Report.

Procedure

1. From the SAP Business One Main Menu, choose Reports → Financials → Accounting → Tax → Profit Tax

Report Retrieval. The Profit Tax Report Retrieval - Selection Criteria window appears.



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2. Define the following fields:

Field/Checkbox/Table Description/Activity

Selection Criteria Name You can use this field to save and apply a specific selection of the profit tax boxes that you

want displayed in the report retrieval.

To save new selection criteria, do the following:

1. In the menu bar, choose Data → Add.

2. Define the selection criteria name.

3. In the BAS Codes table, select the boxes you wish to be displayed in the report retrieval.

4. Choose the Save button.

To apply saved selection criteria, select it from the dropdown list of this field.

Tax Declaration Name Select the name of the tax report you wish to retrieve.

Adjustment Select the desired adjustment number.

This is available only if you have previously generated one or more adjustments to the report.

Summary Since

Beginning of the Year

Select this checkbox to accumulate the report since the beginning of the year.

Note

If you wish to create a journal voucher, do not select this checkbox, as you can only

create journal vouchers for each reporting period separately.

BAS Codes Select the checkboxes of those codes that you want displayed in the report retrieval.

Hide BAS Codes

Without Transactions

Select this checkbox if you wish to hide the profit tax boxes for which there are no

transactions in the report.


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The Profit Tax Retrieval window appears.

Note

If you have selected the Summary Since Beginning of the Year checkbox in the Selection Criteria window,

the Create Voucher button is not displayed in the Profit Tax Retrieval window.

To expand the rows and see all listed transactions, choose the Expand button.

6. In the Specific Code field, you can update values for boxes of type Manual Input, as well as for type Single

Choice. If you have updated any of those, choose the Update button.

o To create a journal voucher for the selected report, choose the Create Voucher button.

The Journal Vouchers window appears.

1. Click the row of the desired journal voucher. The Remarks field automatically displays the information

about the profit tax report to which it refers. The lower table lists transactions included in the voucher;

one line represents one transaction.

2. Choose the Post Voucher button.

3. In the System Message window, choose Yes.



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Note

The Posting Date, Due Date, and Doc. Date fields of the journal entry created by posting the voucher are

defined automatically as the last day of the posting period for which the journal voucher was created.

o To create an electronic file of the report, in the Profit Tax Retrieval window, choose the Create File button.

The Profit Tax Report - Export Details window appears.

1. On the Report Specific tab, in the Revision Number field, specify the sequence number of the report to

be submitted to the authority for the specific report period.

2. The data on the Company Details tab are copied from the Additional Tax Report Information window, as

described in Enabling Profit Tax Accounting and Reporting.

3. In certain cases, you might want to include a user query category in the electronic file of the report. For

information on the use of the field User Query Category to Be Included in Export, see Important

Information for Working with the Mapping File in the Electronic File Manager.


Note

If you have not defined the declaration format (mapping file) as described in Setting Profit Tax Definitions,

the system is not be able to create an electronic file of the report.

The electronic file is saved to the XML file folder you defined in the initial settings. For instructions on how to

submit the electronic file to the tax authorities, refer to the official web page of the Federal Tax Service of

Russia.

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Important Information for Working with the Mapping File in the Electronic File Manager

4 Important Information for Working with the Mapping File in the Electronic File Manager

You can adjust the existing system mapping file or create your own using the electronic file manager functionality

(EFM). If you wish to modify the system mapping file, download it from SAP Business One Main Menu →

Administration → Setup → General → Electronic File Manager.

4.1 Target and Source Documents

In the EFM add-on, you need to define the source and target documents. The source document is the

BASReportInterim.xml file generated by the system and located in the default XML file folder you have defined,

as described in Defining the Path to Where XML Files Are Saved. For the target document, use the relevant XSD

format provided by the taxation authority.

4.2 Recommendations for Naming Elements

For convenience, the box name in the Profit Tax Report Definitions window should be the same as the name of

the relevant target element inside the XSD scheme.

If the target element is not unique, use the following naming convention for the box:

ElementName_ParentElementName.



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4.3 Multiple Occurrences of Target Elements

To apply multiple occurrences of some target elements, you can use two solutions:

Hashes (#) in the box name

User queries

Both solutions are described in the case studies below.

4.3.1 Case Studies: Multiple Occurrences of One Target Element

Case 1

The target element named УплСрок can have multiple occurrences by definition. There are three payments

relevant to УплСрок, so this target node occurs three times in the result file, as shown below.

In the target document, the parent element УплСрок should occur three times and have two child elements: Срок

(date) and НалПУ (tax amount).

Solution Using Hash in the Box Name

1. To define the box name, use the following formula:

ParentElement#PaymentNumber#ChildElement

Note

The hashes denote a new node level in XML. In the PaymentNumber position, you can use a word instead

of a number; however, in this case, a number is the most convenient choice.

In this case, you should define the box names as follows:

УплСрок#1# НалПУ

УплСрок#1# Срок





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The relationship between the nodes in the source document and the box names is displayed in the figure

below.

2. In the mapping file, as displayed in the figure below, you need to start the link from the middle box, which

indicates the number of occurrences.

Case 2

In this case, the target element of interest is УплСрок, as well. A user has obtained the information about tax

payments from the company database by means of user query. The query returned two records that are relevant

for УплСрок, which means that this target node occurs twice in the result file, as shown in the figure below.



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Solution Using User Query

Upon creating an electronic file of the profit tax report, you can apply the user query category, which is then

included in the electronic report file. All user queries that are relevant for profit tax reports should be placed into

the same category.

To include a user query category in the file, do the following:

1. In SAP Business One, when creating an electronic report file, as described in step 7 of Retrieving Profit Tax

Reports, the Profit Tax Report - Export Details window appears.

2. From the dropdown list of the field User Query Category to Be Included in Export, select the relevant category.

Choose OK.

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